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Q. \u4e2d\u56fd\u306e\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u306b\u3064\u3044\u3066\u3001\u6700\u65b0\u306e\u516c\u544a\u304c\u3042\u3063\u305f\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u305d\u306e\u5177\u4f53\u7684\u5185\u5bb9\u3068\u3001\u3053\u308c\u307e\u3067\u3068\u3069\u3046\u7570\u306a\u308b\u304b\u3092\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/p>\n
<\/p>\n
A. 2015\u5e743\u670818\u65e5\u306b\u300c\u4f01\u696d\u304c\u56fd\u5916\u95a2\u9023\u4f01\u696d\u3078\u652f\u6255\u3046\u8cbb\u7528\u306b\u95a2\u3059\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u4e8b\u9805\u306b\u95a2\u3059\u308b\u516c\u544a\uff08\u56fd\u5bb6\u7a0e\u52d9\u7dcf\u5c40\u516c\u544a 2015 \u5e74\u7b2c 16\u53f7\uff09\u300d\u304c\u767a\u305b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n
\u7b2c16\u53f7\u306e\u516c\u544a\u3067\u306f\u3001\u4e2d\u56fd\u56fd\u5185\u4f01\u696d\u304c\u4e2d\u56fd\u56fd\u5916\u95a2\u9023\u4f01\u696d\u3078\u652f\u6255\u3046\u8cbb\u7528\u306b\u95a2\u3059\u308b\u4f01\u696d\u6240\u5f97\u7a0e\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n
<\/p>\n
1\u3001 \u4f01\u696d\u304c\u56fd\u5916\u306e\u95a2\u9023\u4f1a\u793e\u306b\u652f\u6255\u3046\u8cbb\u7528\u306b\u95a2\u3057\u3066\u3001\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\uff08\u95a2\u9023\u8005\u9593\u306e\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u304a\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u4f01\u696d\u9593\u3067\u3042\u308b\u72b6\u614b\u3068\u540c\u3058\u3088\u3046\u306b\u53d6\u5f15\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u3059\u308b\u539f\u5247\uff09\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u306e\u539f\u5247\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u5c40\u306f\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n
2\u3001 \u7a0e\u52d9\u5c40\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3066\u95a2\u9023\u4f01\u696d\u3068\u7de0\u7d50\u3057\u305f\u5951\u7d04\u66f8\u307e\u305f\u306f\u5354\u8b70\u66f8\u3001\u53ca\u3073\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u53d6\u5f15\u304c\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u95a2\u9023\u8cc7\u6599\u3092\u63d0\u51fa\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n
3\u3001 \u52b9\u679c\u304c\u672a\u5c65\u884c\u3067\u3001\u30ea\u30b9\u30af\u3092\u8ca0\u62c5\u3057\u3066\u304a\u3089\u305a\u5b9f\u8cea\u7684\u306a\u55b6\u696d\u6d3b\u52d5\u304c\u306a\u3044\u56fd\u5916\u95a2\u9023\u4f01\u696d\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u8ab2\u7a0e\u6240\u5f97\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n
4\u3001 \u4f01\u696d\u304c\u56fd\u5916\u95a2\u9023\u4f01\u696d\u304b\u3089\u306e\u5f79\u52d9\u63d0\u4f9b\u306b\u3088\u3063\u3066\u8cbb\u7528\u3092\u652f\u6255\u3046\u5834\u5408\u3001 \u305d\u306e\u5f79\u52d9\u306f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u6216\u3044\u306f\u9593\u63a5\u7684\u306a\u7d4c\u6e08\u5229\u76ca\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n
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\u3053\u308c\u307e\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\uff08\u4e00\u3064\u3067\u3082\u6e80\u305f\u305b\u3070\u826f\u3044\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4f5c\u6210\u7fa9\u52d9\u304c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\uff08\u56fd\u7a0e\u767a\uff3b2009\uff3d2\u53f7\u901a\u9054\u7b2c15\u6761\uff09\u3002<\/p>\n
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(1) \u95a2\u9023\u4f01\u696d\u3068\u306e\u9593\u306e\u5e74\u9593\u53d6\u5f15\u91d1\u984d\u304c\u3001\u58f2\u8cb7\u53d6\u5f15\u306b\u3064\u304d200\u767e\u4e07\u5143\u672a\u6e80\u3001\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u53d6\u5f15\uff08\u30b5\u30fc\u30d3\u30b9\u7b49\uff09\u304c40\u767e\u4e07\u5143\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/p>\n
(2) \u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u4e8b\u524d\u78ba\u8a8d\uff08APA\uff09\u3092\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u5f97\u3066\u3044\u308b\u3053\u3068<\/p>\n
(3) \u5916\u56fd\u4f01\u696d\u306e\u6295\u8cc7\u6301\u5206\u304c50\uff05\u672a\u6e80\u306e\u4f01\u696d\u3067\u304b\u3064\u4e2d\u56fd\u56fd\u5185\u306e\u95a2\u9023\u4f1a\u793e\u3068\u306e\u307f\u53d6\u5f15\u304c\u3042\u308b\u3053\u3068<\/p>\n
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\u3010\u539f\u6587URL\u3011http:\/\/www.chinatax.gov.cn\/n810341\/n810755\/c1519231\/content.html<\/p>\n
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